National Independent Automobile Dealers Association Foundation

Nonprofit profile at a glance

EIN
412197030
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Arlington, TX, USA
Phone
8176403838
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Official website

Reported finances

Revenue
$59,153
Expenses
$70,677
Assets
$909,030
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • JEFF MARTIN (PRESIDENT/CEO)

Highest reported compensation

  • JEFF MARTIN (PRESIDENT/CEO): $335,213 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The niada foundation exists to identify and promote value-added opportunities for its members and corporate partners to understand and respond to compelling education and charitable needs at the local and national levels.

What it reported doing in 2024

Education of current industry members related to compliance and business trends and practices in the used car industry. Scholarship opportunities for students pursuing a degree with the intent to enter the automotive space. The foundation partners with corporate partners and education leaders to ensure these opportunities continue into the future, supporting the future leaders of the industry.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 46.3%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 54.2%; rating input score 54; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 27th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -19.5%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 12.86; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -10.8% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 46.3% of spending went to programs
  • Governance: 11 of 12 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $335K · 12 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • Review — Transparency & Controls: Grant itemization coverage scored 54/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 16/100.